Brazil has published Normative Instruction No. 2.216 of 5 September 2024 in the Official Gazette, which updates and replaces the annex to Normative Instruction No. 2.198 of 17 June 2024. Normative Instruction No. 2.198 established the declaration requirements and procedures for the new reporting requirements introduced by Provisional Measure No. 1.227 of 4 June 2024 for legal entities enjoying tax incentives, waivers, benefits, etc. (together, tax benefits). As previously reported, this in…